Written answers
Thursday, 2 May 2013
Department of Finance
Excise Duties Yield
Patrick Nulty (Dublin West, Labour)
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72. To ask the Minister for Finance if he would provide, in tabular form, the total amount of money raised in excise duties on alcohol in each category of alcohol excise as laid out by the Revenue Commissioners in the document (details supplied) for the years 2009, 2010, 2011, 2012; if he will provide the relevant levels of excise duties on the various forms of alcohol in these years; and if he will make a statement on the matter. [21039/13]
Michael Noonan (Limerick City, Fine Gael)
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The breakdown in excise returns by alcohol in each category from 2009 to 2012 is as follows:
| - | 2009 | 2010 | 2011 | 2012 |
|---|---|---|---|---|
| Beer | 404.3 | 320.1 | 307.3 | 308 |
| Spirits | 242.5 | 218.8 | 247.3 | 263.9 |
| Wine | 264.1 | 243.5 | 231 | 231.4 |
| Cider | 57.2 | 44 | 43.9 | 42.8 |
968.1 | 826.4 | 829.5 | 846.1 |
The level of excise duties on the various forms of alcohol is set out in the tables below:
Effective from 15 October 2008
| Goods | Description or Usage | Rate of Duty € |
|---|---|---|
| Spirits | €39.25 per litre of alcohol in the spirits | |
| Beer | Exceeding 0.5% vol but not exceeding 1.2% vol | €0.00 |
| Exceeding 1.2% vol but not exceeding 2.8% vol | €9.93 per hectolitre per cent of alcohol in the beer | |
| Exceeding 2.8% vol | €19.87 per hectolitre per cent of alcohol in the beer | |
| Wine | Still and sparkling, not exceeding 5.5% vol | €109.34 per hectolitre |
| Still, exceeding 5.5% vol but not exceeding 15% vol | €328.09 per hectolitre | |
| Still, exceeding 15% vol | €476.06 per hectolitre | |
| Sparkling, not exceeding 5.5% volume | €656.18 per hectolitre | |
| Other Fermented Beverages: (1) Cider and Perry | Still and sparkling, not exceeding 2.8% vol | €41.62 per hectolitre |
| Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume | €83.25 per hectolitre | |
| Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol | €192.47 per hectolitre | |
| Still, exceeding 8.5% vol | €273.00 per hectolitre | |
| Sparkling, exceeding 8.5% vol | €546.01 per hectolitre | |
| Other Fermented Beverages: (2) Other than Cider and Perry | Still and sparkling, not exceeding 5.5% vol | €109.34 per hectolitre |
| Still, exceeding 5.5% vol | €328.09 per hectolitre | |
| Sparkling, exceeding 5.5% vol | €656.18 per hectolitre | |
| Intermediate Beverages | Still, not exceeding 15% vol | €328.09 per hectolitre |
| Still, exceeding 15% vol | €476.06 per hectolitre | |
| Sparkling | €656.18 per hectolitre |
Effective from 10 December 2009
| Goods | Description or Usage | Rate of Duty € |
|---|---|---|
| Spirits | €31.13 per litre of alcohol in the spirits | |
| Beer | Exceeding 0.5% vol but not exceeding 1.2% vol | €0.00 |
| Exceeding 1.2% vol but not exceeding 2.8% vol | €7.85 per hectolitre per cent of alcohol in the beer | |
| Exceeding 2.8% vol | €15.71 per hectolitre per cent of alcohol in the beer | |
| Wine | Still and sparkling, not exceeding 5.5% vol | €87.39 per hectolitre |
| Still, exceeding 5.5% vol but not exceeding 15% vol | €262.24 per hectolitre | |
| Still, exceeding 15% vol | €380.52 per hectolitre | |
| Sparkling, not exceeding 5.5% volume | €524.48 per hectolitre | |
| Other Fermented Beverages: (1) Cider and Perry | Still and sparkling, not exceeding 2.8% vol | €32.93 per hectolitre |
| Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume | €65.86 per hectolitre | |
| Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol | €152.28 per hectolitre | |
| Still, exceeding 8.5% vol | €216.00 per hectolitre | |
| Sparkling, exceeding 8.5% vol | €432.01 per hectolitre | |
| Other Fermented Beverages: (2) Other than Cider and Perry | Still and sparkling, not exceeding 5.5% vol | €87.39 per hectolitre |
| Still, exceeding 5.5% vol | €262.24 per hectolitre | |
| Sparkling, exceeding 5.5% vol | €524.48 per hectolitre | |
| Intermediate Beverages | Still, not exceeding 15% vol | €262.24 per hectolitre |
| Still, exceeding 15% vol | €380.52 per hectolitre | |
| Sparkling | €524.48 per hectolitre |
Effective from 6 Dec 2012
| Goods | Description or Usage | Rate of Duty € |
|---|---|---|
| Spirits | €36.85 per litre of alcohol in the spirits | |
| Beer | Exceeding 0.5% volume but not exceeding 1.2% volume | €0.00 |
| Exceeding 1.2% volume but not exceeding 2.8% volume | €9.56 per hectolitre per cent of alcohol in the beer | |
| Exceeding 2.8% volume | €19.13 per hectolitre per cent of alcohol in the beer | |
| Wine | Still, exceeding 5.5% volume but not exceeding 15% volume | €123.51 per hectolitre |
| Still, exceeding 15% volume | €370.64 per hectolitre | |
| Sparkling, exceeding 5.5% volume | €537.81 per hectolitre | |
| Still and sparkling, not exceeding 2.8% volume | €741.28 per hectolitre | |
| Other Fermented Beverages: (1) Cider and Perry | Still and sparkling, not exceeding 2.8% volume | €40.08 per hectolitre |
| Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume | €80.16 per hectolitre | |
| Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume | €185.36 per hectolitre | |
| Still, exceeding 8.5% volume | €262.92 per hectolitre | |
| Sparkling, exceeding 8.5% volume | €525.85 per hectolitre | |
| Other Fermented Beverages: (2) Other than Cider and Perry | Still and sparkling, not exceeding 5.5% volume | €123.51 per hectolitre |
| Still, exceeding 5.5% volume | €370.64 per hectolitre | |
| Sparkling, exceeding 5.5% volume | €741.28 per hectolitre | |
| Intermediate Beverages | Still, not exceeding 15% volume | €370.64 per hectolitre |
| Still, exceeding 15% volume | €537.81 per hectolitre | |
| Sparkling | €741.28 per hectolitre |
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